SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE : revenue, balance sheet and financial ratios

SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE is a French company founded 53 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in OUISTREHAM (14150), this company of category PME shows in 2024 a revenue of 13.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE (SIREN 300054137)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 13 902 201 € 12 959 183 € 11 878 973 € 10 377 028 € 9 281 003 € 7 711 380 € 7 771 830 € 7 057 641 € 8 750 062 €
Net income 7 271 € 255 919 € 123 488 € 128 655 € 295 551 € 30 144 € 88 075 € 152 802 € 356 605 €
EBITDA 510 056 € 586 262 € 347 502 € 273 245 € 460 562 € 205 045 € 610 707 € 301 452 € 357 480 €
Net margin 0.1% 2.0% 1.0% 1.2% 3.2% 0.4% 1.1% 2.2% 4.1%

Revenue and income statement

In 2024, SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE achieves revenue of 13.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Vs 2023: +7%. After deducting consumption (10.8 M€), gross margin stands at 3.1 M€, i.e. a rate of 22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 510 k€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

13 902 201 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 086 748 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

510 056 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

23 380 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 271 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.7%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 118%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

118.426%

Financial autonomy (2024) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

37.056%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-0.244%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-104.296

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

52.4%

Solvency indicators evolution
SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE

Sector positioning

Debt ratio
118.43 2024
2022
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Average +45 pts over 3 years

In 2024, the debt ratio of SOCIETE NAVALE INDUSTRIEL... (118.43) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
37.06% 2024
2022
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Average

In 2024, the financial autonomy of SOCIETE NAVALE INDUSTRIEL... (37.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-104.3 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.61 years
Q3: 3.34 years
Excellent -33 pts over 3 years

In 2024, the repayment capacity of SOCIETE NAVALE INDUSTRIEL... (-104.30) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 485.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 7.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

485.177

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

7.517

Liquidity indicators evolution
SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE

Sector positioning

Liquidity ratio
485.18 2024
2022
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Excellent +54 pts over 3 years

In 2024, the liquidity ratio of SOCIETE NAVALE INDUSTRIEL... (485.18) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
7.52x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.43x
Q3: 10.54x
Good +17 pts over 3 years

In 2024, the interest coverage of SOCIETE NAVALE INDUSTRIEL... (7.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 129 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 105 days of revenue, i.e. 4.1 M€ to permanently finance. Over 2016-2024, WCR increased by +387%, requiring additional financing.

Operating WCR (2024) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

4 050 406 €

Customer credit (2024) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

6 j

Supplier credit (2024) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

11 j

Inventory turnover (2024) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

129 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

105 j

WCR and payment terms evolution
SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE

Positioning of SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 1 628 800€ to 5 712 787€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1628k€ 3608k€ 5712k€
3 608 697 € Range: 1 628 800€ - 5 712 787€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Commerce de détail d'articles de sport en magasin spécialisé)

Compare SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE

What is the revenue of SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE ?

The revenue of SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE in 2024 is 13.9 M€.

Is SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE profitable?

Yes, SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE generated a net profit of 7 k€ in 2024.

Where is the headquarters of SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE ?

The headquarters of SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE is located in OUISTREHAM (14150), in the department Calvados.

Where to find the tax return of SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE ?

The tax return of SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE operate?

SOCIETE NAVALE INDUSTRIELLE ET DE PLAISANCE operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.